Sheridan County could end property tax deferral program

SHERIDAN (WNE) —  For nearly 30 years, Sheridan County has participated in Wyoming’s property tax deferral program. Nobody used it.

Now, Sheridan County Assessor Paul Fall is recommending the county stop using the program. 

The county adopted a resolution to begin using the program in August 1995, putting the program into effect Jan. 1, 1997. Fall said two people inquired about the program in that time, but they decided against participating.

“When I tell them they get charged interest on their property taxes, they’re not interested,” Fall told the Sheridan County Board of County Commissioners Monday.

The state’s property tax deferral program allows homeowners who have owned the property for at least 10 years, have limited income and are at least 62 years old to defer the second half of their property tax bill, typically due May 10 of the following year. 

Teton County Assessor Melissa Shinkle said the interest rate for the statewide program is 4% per year.

Teton County is the only other county in Wyoming participating in the program, having done so since 1996. Shinkle said there are currently two property owners participating in the program.

“For many years, we only had one person who would apply for it. It’s only been in recent years where we’ve gone up from one person,” Shinkle said.

The program places a lien on the home, posing a challenge for the people eligible for the program. Shinkle said many banks won’t allow a county lien to be placed on the property at the same time as a mortgage.

As the Wyoming Legislature has undertaken property tax relief and reform efforts over the last couple of years, the program is becoming more obsolete.

“There’s no reason whatsoever to even mess with the deferral,” Fall told The Sheridan Press.

This story was published on Sept. 20, 2025.